Absorpting costing

Sir, I found out that in different book answer for Absorption costing questions. There are 2 different formats for absorption costing statement:

The differences are lied on the location of variable non-production costs and adjustment for over/(under) absorbed FPOH.

Are these 2 formats also accepted by ACCA?

Format 1: AC Profit Stmt

Sales
Less: Full cost
Opening Inventory
Production cost of new output
Less: Closing Inventory
LESS:VARIABLE NON-PRODUCTION COSTS
Gross Profit
Less: Fixed non-production costs
ADJUSTMENT FOR:
OVER/(UNDER) ABSORBED OF FIXED PRODUCTION OVERHEAD
Profit/(Loss)

Format 2: AC Profit Stmt

Sales
Less: Full cost
Opening Inventory
Production cost of new output
Less: Closing Inventory
ADJUSTMENT FOR:
OVER/(UNDER) ABSORBED OF FIXED PRODUCTION OVERHEAD
Gross Profit
LESS:VARIABLE NON-PRODUCTION COSTS
Less: Fixed non-production costs
Profit/(Loss)

Thanks